Media Publikasi Ilmiah UNIKA (Universitas Katolik) Santo Thomas Medan
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ANALISIS SISTEM PENGENDALIAN INTERNAL PENERIMAAN PAJAK DAERAH (STUDI KASUS PAJAK HOTEL DI BADAN PENDAPATAN DAERAH KOTA MEDAN)
Get PDFThis study aims to evaluate the internal control system of hotel tax revenue at the Regional Revenue Agency of Medan City. It is also conducted as a requirement for obtaining a bachelor's degree in economics. The population of this study includes all internal control systems of hotel tax revenue implemented since the establishment of the Regional Revenue Agency of Medan City in 2001 until 2025. The sample consists of the internal control system of hotel tax revenue from 2019 to 2023. The research method used is descriptive qualitative analysis, which describes the actual conditions based on collected data and compares them with relevant theories. The results are then analyzed to draw conclusions and answer the problems found in the internal control system of hotel tax revenue at the Regional Revenue Agency of Medan City. The findings indicate that the hotel tax management has not fully implemented the provisions stipulated in Government Regulation Number 12 of 2003, particularly in the process of collecting overdue taxes. As a result, many hotels in Medan City are still in arrears on their tax obligations.
 
PENGARUH KOMPENSASI DAN PELATIHAN TERHADAP KINERJA KARYAWAN KOPERASI SIMPAN PINJAM (KSP) CREDIT UNION (CU) MADUMA MANDUAMAS TAPANULI TENGAH
Get PDFPenelitian ini bertujuan untuk mengetahui pengaruh kompensasi dan pelatihan terhadap kinerja karyawan pada Credit Union Maduma Manduamas Tapanuli Tengah. Data penelitian diperoleh secara langsung dari para responden yang merupakan karyawan KSP CU Maduma Manduamas. Jumlah populasi dalam penelitian ini adalah delapan puluh lima orang, dan berdasarkan teknik sampling jenuh atau sensus, jumlah sampel yang digunakan adalah delapan puluh satu orang. Analisis data dilakukan dengan menggunakan uji validitas, uji reliabilitas, regresi linier berganda, serta uji t, uji f, dan uji koefisien determinasi melalui perangkat lunak SPSS versi dua puluh lima. Hasil penelitian menunjukkan bahwa kompensasi dan pelatihan memiliki hubungan dengan kinerja karyawan. Nilai t hitung untuk variabel kompensasi dan pelatihan lebih besar daripada t tabel, sehingga keduanya berpengaruh signifikan terhadap kinerja karyawan. Uji f juga menunjukkan hasil yang signifikan, dengan nilai f hitung yang lebih tinggi daripada f tabel, yang menegaskan bahwa kompensasi dan pelatihan secara bersama-sama berpengaruh positif dan signifikan terhadap kinerja karyawan. Hasil analisis regresi menunjukkan bahwa kompensasi dan pelatihan memberikan kontribusi positif terhadap peningkatan kinerja karyawan. Sementara itu, nilai koefisien determinasi sebesar enam puluh sembilan koma empat persen mengindikasikan bahwa kinerja karyawan dapat dijelaskan oleh kedua variabel tersebut, sedangkan sisanya sebesar tiga puluh koma enam persen dipengaruhi oleh faktor lain seperti stres kerja, beban kerja, dan disiplin kerja yang tidak diteliti dalam penelitian ini
ANALISIS PENGELOLAAN ALOKASI DANA DESA DI DESA TALAPETA KECAMATAN STM HILIR KABUPATEN DELI SERDANG TAHUN 2021-2023
Get PDFThis study aims to determine how the management of village fund allocations starting from planning, implementation, administration, reporting, and accountability in Talapeta Village, STM Hilir District, Deli Serdang Regency. Data collection techniques include interviews, observation, and documentation. The population is the Village Revenue and Expenditure Budget Implementation Realization Report from the beginning of receiving ADD until now. The research sample is the Revenue and Expenditure Budget Implementation Realization Report. The research methods used in this study are documentation, interviews, and questionnaires. The data analysis technique used is descriptive qualitative. The results of the study indicate that the management of Village Fund Allocations in Talapeta Village, STM Hilir District, Deli Serdang Regency has been carried out well for the most part. However, it is not optimal because there are some things that have not been carried out in accordance with the regulations that should be done, such as the absence of a notice board or other media that makes it easier for the public to know the use of village fund allocations and delays in reporting. Suggestions that can be given are the need to create a notice board or other media to make it easier for the public to get information about village fund allocations and prepare very well planning and conduct supervision in each implementation to ensure it continues to run according to procedure
PENGARUH KUALITAS PELAYANAN TERHADAP LOYALITAS DENGAN KEPUASAN MAHASISWI SEBAGAI VARIABEL MEDIASI (STUDI KASUS PENGGUNA MAHASISWI ASRAMA PUTRI SANTA THERESIA)
Get PDFThis study aims to analyze the influence of service quality on customer loyalty, with customer satisfaction as a mediating variable, at the Santa Theresia Girls' Dormitory. Data were collected from a sample of 60 respondents. The collected data are quantitative in nature and were analyzed using statistical formulas with the assistance of SmartPLS4 software. The results show that service quality has a positive and significant effect on customer loyalty (T = 2.362; P = 0.018), as well as on customer satisfaction (T = 29.210; P = 0.000). Furthermore, customer satisfaction was also found to have a positive and significant effect on customer loyalty (T = 3.395; P = 0.001). Additionally, customer satisfaction significantly mediates the relationship between service quality and customer loyalty (T = 3.273; P = 0.001). These findings confirm that improving service quality not only enhances satisfaction but also strengthens customer loyalty. Thus, service quality is a key factor in building customer satisfaction and loyalty in a dormitory setting
PENGARUH HARGA, KEPERCAYAAN DAN PROMOSI TERHADAP KEPUASAN PELANGGAN GRAB BIKE (STUDI KASUS MAHASISWA UNIVERSITAS KATOLIK SANTO THOMAS MEDAN)
Get PDFThis study aims to test and analyze the effect of price, trust and promotion on customer satisfaction. Data collection was carried out through questionnaires and documentation. The population of all students of Santo Thomas Catholic University Medan was 5,922 people, using the slovin technique sample, so this study was 98 people. The sampling technique used was Purposive Sampling and quota sampling. Data analysis techniques were tested with validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, hypothesis tests (t and F tests) and determination coefficient tests carried out using SPSS 27 software. The results of this study formulated that the multiple regression equation is KP = 0.751 + 0.119H + 0.361K + 0.303P + e. This means that the t test shows that price, trust and promotion have a positive and significant effect on customer satisfaction. The F test shows that price, trust and promotion simultaneously have a significant effect on customer satisfaction. The determination coefficient (R2) is 0.746 or 74.6%, meaning that customer satisfaction can be explained by price, trust and promotion by 74.6%, while the remaining 25.4% is influenced by other variables such as facilities, brand image and emotional factors that are not examined in this study
JEJAK POLITIS & DASAR BIBLIS BERPOLITIK ETIS
Get PDFPolitik itu kotor? Politik adalah proses pembuatan dan pelaksanaan keputusan yang mengikat masyarakat dengan melibatkan sejumlah ketentuan demi kepentingan dan kebaikan bersama (bonum commune). Maka, jelas bahwa tidak dengan sendirinya politik itu kotor. Para politisi yang tidak berpolitik etis akan membuat politik menjadi kotor. Justru karena praktik politik yang kotor ini lembaga-lembaga kemasyarakatan, termasuk lembaga keagamaan, ditantang untuk berperan aktif sebagai kontrol sosial yang kritis. Tuntutan peran ini berdasar pada berkat dan tujuan manusia diciptakan menurut gambar dan rupa Allah, serta paham politik teokrasi. Oleh karena itu, umat Kristen khususnya para calon imam dan pemimpin umat harus terlibat aktif menciptakan politik etis, yakni dengan menjadi garam dan terang dunia, menjadi agen perubahan yang berpegang pada kebenaran, dan pelopor yang tahu hak dan mau melakukan kewajiba
Pengaruh Stres Terhadap Motivasi Kerja Front Office di Hotel Four Point Medan
Get PDFPenelitian ini bertujuan untuk mengetahui pengaruh stres terhadap motivasi kerja karyawan front office di Hotel Four Point Medan. Stres kerja merupakan salah satu faktor yang memengaruhi kualitas layanan dan kepuasan tamu hotel. Motivasi kerja memiliki peran penting dalam meningkatkan produktivitas karyawan. Penelitian ini menggunakan metode kuantitatif dengan desain korelasional. Populasi penelitian adalah seluruh karyawan front office di Hotel Four Point Medan yang berjumlah 20 orang dengan teknik sampling jenuh. Data dikumpulkan menggunakan kuesioner stres dan motivasi kerja, kemudian dianalisis dengan teknik deskriptif dan inferensial menggunakan SPSS versi 22. Hasil penelitian menunjukkan adanya korelasi positif signifikan antara stres dengan motivasi kerja (r = 0,681; p < 0,01), yang berarti semakin tinggi tingkat stres, semakin tinggi pula motivasi kerja karyawan. Hasil ini menunjukkan bahwa stres dapat berfungsi sebagai eustress yang meningkatkan kinerja
ANALISIS WACANA KRITIS MODEL TEUN A. VAN DIJK PADA BERITA “KOLOM BAHASA MUNCUL DAN HILANGNYA KOSA KATA BARU”
Get PDFPenelitian ini bertujuan untuk menganalisis teks berita berjudul “Kolom Bahasa: Muncul dan Hilangnya Kosakata Baru” dengan menggunakan model Analisis Wacana Kritis (AWK) Teun A. Van Dijk. Model ini digunakan untuk mengungkap struktur, makna, dan ideologi yang terkandung dalam teks berita melalui tiga dimensi utama, yaitu struktur teks, kognisi sosial, dan konteks sosial. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif. Data penelitian berupa teks berita yang terdapat dalam Buku Bahasa Indonesia Kelas IX terbitan Kementerian Pendidikan, Kebudayaan, Riset, dan Teknologi tahun 2022. Hasil penelitian menunjukkan bahwa teks berita tersebut merepresentasikan dinamika perkembangan bahasa Indonesia yang terus berubah seiring perkembangan sosial, budaya, dan teknologi. Secara tematik, teks ini menggambarkan bahasa sebagai sistem yang hidup; secara skematik dan semantik, menampilkan hubungan antara kemunculan kosakata baru dan penerimaan masyarakat; serta melalui aspek sintaksis, stilistika, dan retoris, penulis menanamkan ideologi nasionalisme bahasa dan pentingnya pelestarian kosakata lokal. Oleh karena itu, teks berita ini tidak hanya bersifat informatif, tetapi juga berfungsi sebagai wacana edukatif dan ideologis yang merefleksikan identitas bahasa Indonesia di era globalisasi
Perancangan Sistem Pemesanan Tiket Bus Pada PT. Betahamu Dengan Metode Design Thinking
Get PDFThe ticket ordering system carried out at PT. Betahamu still manually, not using the website. Passengers must visit the Betahamu bus counter to find out the departure schedule, purchase tickets and ticket prices on inter-city buses, namely PT. Betahamu, which results in passengers not getting tickets and departure delays because there is no information regarding the number of buses operating on a predetermined schedule, which takes a lot of time and money, does not rule out the possibility of errors. Ticket order report at PT. Your beta is also not recorded neatly. This is the basis for the author to build a web-based information system to make it easier for passengers to order tickets, as well as helping PT. Betamu in managing order data to make it more organized
PENGARUH PAJAK TANGGUHAN DAN TAX TO BOOK RATIO TERHADAP KINERJA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2023
Get PDFThis research aims to empirically test whether deferred tax and tax to book ratio have a significant effect on the performance of basic industry and chemical sector companies listed on the Indonesia Stock Exchange in 2020-2023. The population in this study is basic industrial and chemical sector companies listed on the Indonesian Stock Exchange during the period 1989-2024 with a population of 90 companies. The total sample was 13 companies in the 4 year research period with 52 observations. Sampling used purposive sampling technique. The analytical method used is multiple linear regression equations using the SPSS version 29 program. From the test results using SPSS it is known that the coefficient of determination (R Square) is 0,179. This means that deferred tax and tax to book ratio together influence company performance (ROI) by 17,9%. Based on the results of the analysis of multiple linear regression equations, it can be concluded that: (1) Deferred taxes have a negative and significant effect on company performance (ROI) in the basic industry and chemical sectors listed on the Indonesia Stock Exchange in 2020-2023. (2) Tax to book ratio has no negative and insignificant effect on company performance (ROI) in the basic industry and chemical sectors listed on the Indonesia Stock Exchange in 2020-2023. The conclusion is deferred tax and tax to book ratio have a negative and significant effect on company performance which is proxied by the Return On Investment (ROI) value in basic industrial and chemical sector companies listed on the Indonesia Stock Exchange in 2020-2023